Rulebook | ACCA Global

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class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="IQ" data-region-grouping-id="middle-east">Iraq</a> </li> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="LB" data-region-grouping-id="middle-east">Lebanon</a> </li> </ul><ul class="rf-country-selector-region__list"> <li class="rf-country-selector-region__item"> <a href="#" class="rf-country-selector-region__item-link" data-url="/content/accaglobal/middle-east/en.html" data-region-id="SY" data-region-grouping-id="middle-east">Syrian Arab Republic</a> </li> </ul> </div> <div id="region-africa" class="rf-country-selector-region"> <button href="#" class="rf-country-selector-region__name"> <span class="rf-country-selector-region__name-label"> Africa </span> <i class="rf-country-selector-region__name-icon icon-arrow-down"></i> </button> <ul 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class="icon-left"></span></span>Back to <span class="parent">Regulation and standards</span> </a> </li> <li class="current"> <span> Rulebook </span> <ul> <li class="child"><a href="/us/en/about-us/regulation/rulebook/royal-charter-and-bye-laws.html"> Royal Charter and Bye-laws</a></li> <li class="child"><a href="/us/en/about-us/regulation/rulebook/regulations.html"> Regulations</a></li> <li class="child"><a href="/us/en/about-us/regulation/rulebook/code-of-ethics-and-conduct.html"> Code of Ethics and Conduct</a></li> <li class="child"><a href="/us/en/about-us/regulation/rulebook/rulebook-archive.html"> Rulebook archive</a></li> <li class="child"><a href="/us/en/about-us/regulation/rulebook/PII.html"> Professional Indemnity Insurance Regulations</a></li> </ul> </li> <li class="sibling"><a href="/us/en/about-us/regulation/regulatory-board.html"> Regulatory board</a></li> <li class="sibling"><a href="/us/en/about-us/regulation/disciplinary-and-regulatory-hearings.html"> Disciplinary and 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content-primary right-border sidebar-divider"> <h3>Rulebook </h3> <div class="contentIntro title"><h4 class="serif"> Updated as and when needed, the ACCA Rulebook is the definitive guide to our bye-laws, regulations and Code of Ethics and Conduct.</h4> </div> <div class="textSection"> <div class="main-content parsys"><div class="textSection text section"><p>The Rulebook is a valuable asset to our members and students, and to firms. It consists of the Royal Charter, bye-laws and Council Regulations, the Regulations, and the Code of Ethics and Conduct.</p> <p>All new students and members are asked to sign an undertaking that they will comply with ACCA鈥檚 Regulations and Code of Ethics and Conduct, which exist within ACCA鈥檚 governance framework of its Royal Charter and bye-laws.</p> <p>The Rulebook is updated regularly, in line with regulatory developments and policy requirements. You can view the latest version of the Rulebook below and refer to the Rulebook commentary for an overview of the most recent changes. Previous versions of the Rulebook and commentaries on Rulebook changes are stored in the Rulebook archive.</p> <script> (function($) { //Remove the styles from the page as it comes $(".textSection").find("li,ul,ol,span,p,div").css({fontFamily: "", fontSize: ""}); }(window.jQuery)); </script></div> </div> </div> </div> <div class="social-sharing visible-xs visible-sm hidden-print"> <ul> <li> <a href="#" onclick="window.open('https://twitter.com/home?status=https://www.accaglobal.com/content/accaglobal/us/en/about-us/regulation/rulebook.html','name','width=600,height=400')"> <span class="text"> Twitter </span> <span class="icon"> <i class="icon-social-twitter"></i> </span> </a> </li> <li> <a href="#" onclick="window.open('https://www.facebook.com/sharer/sharer.php?u=https://www.accaglobal.com/content/accaglobal/us/en/about-us/regulation/rulebook.html','name','width=600,height=400')"> <span class="text"> Facebook </span> <span class="icon"> <i class="icon-social-facebook"></i> </span> </a> </li> <li> <a href="#" onclick="window.open('https://www.linkedin.com/shareArticle?mini=true&url=https://www.accaglobal.com/content/accaglobal/us/en/about-us/regulation/rulebook.html&title=&summary=&source=','name','width=600,height=400')"> <span class="text"> LinkedIn </span> <span class="icon"> <i class="icon-social-linkedin-inverted"></i> </span> </a> </li> <li> <a href="mailto:?body=https://www.accaglobal.com/content/accaglobal/us/en/about-us/regulation/rulebook.html"> <span class="text"> Email </span> <span class="icon"> <i class="icon-email"></i> </span> </a> </li> <li data-tooltip="Copy link to clipboard"> <a href="#" class=""> <span class="text"> Copy </span> <span class="icon"> <i class="icon-copy-to-clipboard"></i> </span> </a> </li> </ul> </div> <div class="col-sm-5 content-sidebar"> <div class="side-content parsys"><div class="textSection text section"><h6><span style="font-weight: 400;"><b>Latest Update</b><br> Rulebook changes, effective 11 November 2024</span></h6> <script> (function($) { //Remove the styles from the page as it comes $(".textSection").find("li,ul,ol,span,p,div").css({fontFamily: "", fontSize: ""}); }(window.jQuery)); </script></div> <div class="textSection text section"><h6>Please note the Rulebook is only available online. ACCA no longer publishes a combined Rulebook or produces the Rulebook in hard copy or USB formats.</h6> <script> (function($) { //Remove the styles from the page as it comes $(".textSection").find("li,ul,ol,span,p,div").css({fontFamily: "", fontSize: ""}); }(window.jQuery)); </script></div> </div> </div> </div> <div class="bottom-content parsys"><div class="inthissection section"><div class="gateway-sub-section clearfix"> <div class="gateway-sub-section__grid"> <ul class="row three-column gateway-sub-section__grid-inner "> <li class="col-xs-12 col-sm-3rd three-column-item gateway-sub-section-item"> <a href="/us/en/about-us/regulation/rulebook/royal-charter-and-bye-laws.html" title="Royal Charter, Bye-laws and Council Regulations" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/us/en/about-us/regulation/rulebook/royal-charter-and-bye-laws.html']);"> <div class="gateway-sub-section-item__image-container"> <div 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href="/content/dam/ACCA_Global/Members/Doc/rule/commentary/Rulebook-Commentary-2024.pdf" title="Rulebook commentary" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/dam/ACCA_Global/Members/Doc/rule/commentary/Rulebook-Commentary-2024.pdf']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/ACCA_Global/img/responsive/700x700-business-life/700x700 Business life_0002_002_59915_UP564b107e8c940_01AVCZM8.jpg.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Rulebook commentary<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">View a commentary on the changes to the current Rulebook in 2024</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-3rd three-column-item gateway-sub-section-item"> <a href="/us/en/about-us/regulation/rulebook/rulebook-archive.html" title="Rulebook archive" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/us/en/about-us/regulation/rulebook/rulebook-archive.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/ACCA_Global/img/responsive/700x700-business-life/700x700 Business life_0021_020_55531_UP5543ad1d7b2e2_01AV94K2.jpg.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Rulebook archive<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Our library of previous versions of the Rulebook and commentaries on Rulebook changes</p> <span class="gateway-sub-section-item__link icon-right"></span> </div> </a> </li> <li class="col-xs-12 col-sm-3rd three-column-item gateway-sub-section-item"> <a href="/us/en/member/regulation/factsheets.html" title="Factsheets and guidelines" target="_self" onclick="_gaq.push(['_trackEvent', 'members_hub_sub', 'click','/content/accaglobal/us/en/member/regulation/factsheets.html']);"> <div class="gateway-sub-section-item__image-container"> <div class="gateway-sub-section-item__image-container-inner scheme-image"> <img src="/content/dam/ACCA_Global/img/responsive/700x700-business-life/700x700 Business life_0026_051_51486_UP54cb9abe1f648_01ACDX82.jpg.jpg"/> </div> </div> <div class="gateway-sub-section-item__content"> <h4 class="gateway-sub-section-item__title" data-equal-height>Factsheets and guidelines<span class="fa-icon-container"><span class="icon-right"></span></span> </h4> <p class="gateway-sub-section-item__description">Access further information and guidance on aspects of the Rulebook</p> <span 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